Submitted by admin tede (tede@pucgoias.edu.br) on 2018-04-11T14:04:36Z No. of bitstreams: 1 HAMILTON CASTRO DA SILVA.pdf: 1323368 bytes, checksum: 488dbbec295ae1d1acec471993abe009 (MD5) / Made available in DSpace on 2018-04-11T14:04:36Z (GMT). No. of bitstreams: 1 HAMILTON CASTRO DA SILVA.pdf: 1323368 bytes, checksum: 488dbbec295ae1d1acec471993abe009 (MD5) Previous issue date: 2017-12-15 / This dissertation was carried out with the objective of presenting the sociohistorical environment of Palestine in the first century, in which Jesus of Nazareth lived, in order to perceive its impacts on the praxis of Jesus, specifically in relation to Roman taxation. We will observe the dominant elites, represented by the Roman Empire, by the family of Herod and by the high priests of the Temple in Jerusalem. These elites, through a system of patronage, exerted a strong economic domination by means of a high tax burden on the peasants. With this, they produced, within the peasantry environment, great indebtedness, loss of property and the destruction of the family. The research sought to demonstrate that historical Jesus is the result and a proposed solution to a situation of economic exploitation in rural villages and towns of Palestine in the first century. The dissertation seeks to present the reaction of Jesus of Nazareth to Roman taxes, analyzing the text of Mark 12: 13-17, specifically the saying of Jesus in v. 17, which states: "Return to Caesar the things of Caesar and to God the things of God." The research shows that this saying indicates that Jesus took a critical stance regarding the payment of taxes to the Romans in favor of the removal of the Roman Empire coins from the lands of Israel. The research shows that the attitude of the historical Jesus against Roman taxes is motivated by a nationalistic and scriptural zeal based on the biblical statement in Leviticus 25:23: "The land [Israel] is mine, says the Lord." In this way, Jesus of Nazareth, guided by this nationalistic zeal, presents an ethical proposal based on biblical and apocalyptic traditions, confronting the tyrannical control and abuse of power by the Roman Empire, that is: The ethics of presenting a praxis of option for the little ones, surpassing the regimes of oppression and tyranny. / Esta dissertação foi realizada com o objetivo de apresentar o ambiente sóciohistórico da Palestina no século I, no qual viveu Jesus de Nazaré, a fim de perceber seus impactos nas práxis de Jesus, especificamente em relação à tributação romana. Observaremos as elites dominantes, representadas pelo Império Romano, pela família de Herodes e pelos sumos sacerdotes do Templo em Jerusalém. Estas elites, mediante um sistema de patronagem, exerciam forte dominação econômica por meio de uma alta carga tributária sobre os camponeses. Com isto, produziam, dentro do ambiente do campesinato, grande endividamento, perda das propriedades e desestruturação da família. A pesquisa procurou demonstrar que Jesus histórico é o resultado e uma proposta de solução para uma situação de exploração econômica nas aldeias rurais e vilas da Palestina no século I. A dissertação procura apresentar a reação de Jesus de Nazaré aos impostos romanos, analisando a perícope de Marcos 12,13-17, especificamente o dito de Jesus no v.17, que afirma: “Devolvei a César o que é de César e a Deus o que é de Deus”. A pesquisa mostra que este dito indica que Jesus assumiu uma postura crítica em relação ao pagamento de impostos aos romanos, em favor da remoção das moedas do Império Romano das terras de Israel. A pesquisa apresenta que a atitude do Jesus histórico contra os impostos romanos é motivada por um zelo nacionalista e escriturístico, fundamentado na afirmação bíblica em Levítico 25,23: “ A terra [Israel] é minha: diz o Senhor”. Dessa maneira, Jesus de Nazaré, orientado por este zelo nacionalista, apresenta uma proposta ética pautada nas tradições bíblicas e na apocalíptica, confrontando o controle tirano e o abuso de poder por parte do Império Romano, ou seja: A ética de apresentar uma práxis de opção pelos pequenos, ultrapassando os regimes de opressão e tirania.

NÁZEV DIPLOMOVÉ PRÁCE V ANGLICKÉM JAZYCE Development of system and administration of tax duties in the Czech lands ABSTRACT The diploma thesis concerns the analysis of the evolution of the legal regulation of taxes and administrative fees, especially with their administration within the territory of the Czech Republic Selected few most important obligations, which the ruling class imposed on the population, are described. The evolution of taxes is mapped beginning with the 11th century, when the first states in the region of the current Czech Republic were forming (however, even earlier mentions can be found), and concluding with World War One, i.e. the end of the reign of the Hapsburg monarchy. The main focus of the thesis is to provide the analysis of tax obligations and their administration in the 19th century. The object of the research is the taxation system itself as a collection of individual taxes imposed on the population of a certain region, focusing only on certain taxes. Those were chosen using a criteria defined in the next part of the text. The first and most important criterion is the importance attached to the selected tax at the time of its creation and during the time it was in use, which usually equalled the size of the income the tax was able to bring to the royal budget. In other cases,...

Es procedeix a l'estudi dels patrons, taxes i formes d'erosió a les costes rocoses carbonatades de Mallorca a partir de la utilització de diferents tècniques instrumentals i experiències de laboratori i camp per tal de desentrellar la contribució dels agents i processos d'alteració i erosió en la formació del relleu litoral. Es dedica una particular atenció a la contribució dels organismes brostejadors (Patella rustica i Melaraphe neritoides) en la destrucció de les costes rocoses, així com també al paper dels biofilms que habitens sobre la roca o bé que ocupen la porositat de la roca i que estan relacionats bé amb les variacions de microtopografia o bé amb el control de la capacitat agressiva de l'aigua retinguda al conjunt de formes del karren litoral. El principal interès del treball realitzat és posar de manifest que a una escala temporal curta, diària, i considerant aquells processos més continus en la dinàmica erosiva de les costes rocoses, la component biològica juga un paper capital en l'erosió del rocam. / This document deals with the study of the rates; patterns and morphologies of erosion at carbonate rock coasts of Mallorca. The approaches takes into account different instrumental techniques and field an laboratory experiments in order to separate the contribution of the different agents and processes in rock coast landform development. The investigation has been specially oriented towards the analysis of the contribution of grazing organisms and the role of biofilms in the evolution of coastal karren forms. The main contribution of the work is to point up that at short time scales and taking in account the processes that operate in a continuous way on the rock coast erosion dynamics, the biological component is very important in the coast erosion.

Pastarąjį dešimtmetį kilusios problemos dėl ekonomikos raidos bei mokesčių vaidmens šiuolaikinėje ekonomikoje skatino diskusijas apie fiskalinės politikos poveikį konkurencingumui. Tyrimai stokoja vertinimo argumentacijos, dauguma vertinimų grindžiamos tik BVP kitimo tendencijomis, kurios nerodo socialinių pokyčių. Mokslinė problema: kaip įvertinti mokesčių naštos ir ekonomikos konkurencingumo sąveiką socialinės aplinkos kontekste? Mokesčių naštos poveikio ekonomikos konkurencingumui vertinimas socialinės aplinkos kontekste modelis sudarytas, vadovaujantis teorinėmis, istorinėmis ir praktinėmis mokesčių kitimo ir įtakos ekonomikos, konkurencingumo, socialinio aplinkos lygio raidai bei valstybės dalyvavimo ekonominėje veikloje vertinimui ir yra argumentuotas instrumentas, tinkamas vertinti mokesčių vaidmenį ekonomikos konkurencingumo formavime socialinės aplinkos kontekste. Atlikti mokesčių naštos lygio ekonomikos aplinkos pokyčiams tyrimo rezultatai rodo, kad mokesčiai yra svarbi ekonomikos vystymosi aplinkybė, kuri šiuolaikinėje aplinkoje turi būti vertinama plačiau, ne tik valstybės dalyvavimo ekonomikoje lygio aspektu. Mokestinės naštos poveikį aktualu įvertinti ekonominio potencialo, konkurencingumo, socialinės aplinkos lygio ir viešųjų išlaidų poreikio kontekste. Kompleksinis mokesčių vertinimas leidžia atskleisti mokesčių naštos poveikį ne tik ekonomikos pokyčiams, bet parodo ir mokestinių pajamų perskirstymo vaidmenį ekonomikos konkurencingumo ir socialinės aplinkos... [toliau žr. visą tekstą] / Over the last decade, problems with the economic development and role of taxation in the modern economy, encouraged debate on fiscal policy impact on competitiveness. Studies lack reasoning, most estimates are based only on the GDP change trends, which do not reflect social changes. The scientific problem: how to assess the interaction of tax burden and economic competitiveness in the context of social environment? The model “Assessment of the tax burden impact on competitiveness of economy in context of the social environment” was created in accordance with the theoretical, historical and practical taxation changes and their impact on assessment of economy, competitiveness, social environment development level and state participation in economic activities. The model is reasoned assessment tool, suitable for evaluation of the role of taxation in the formation of economic competitiveness in social environment context. Results of the performed study of tax burden impact on economic environment changes show that taxes are an important factor in economic development, which in today's environment must be regarded as more, than just a level of state involvement in the economy. It is relevant to assess impact of tax burden in the context of economic potential, competitiveness, social environment level and public expenditure need. Complex assessment of taxes allows not only to reveal the impact of tax burden on changes in the economy, but also shows the role of tax revenue... [to full text]

The demand for fossil fuels by Ontario's conventional steam power generation sector is examined. It is hypothesised that the enactment of a carbon fee policy will induce a change in the relative prices of the three fuels used in this sector (coal, natural gas and heavy fuel oil). This would lead to substantial interfuel substitution and greenhouse gas abatement. The demand share equations for the three fuels are derived from the translog functional form and set in a simulation model to estimate the value of a carbon fee necessary, to reduce carbon dioxide emissions in compliance with the Kyoto Protocol. Results suggest that a fuel specific carbon fee policy would be successful in achieving the desired emissions reduction at a negligible net cost to society.

Diss. (sammanfattning) Stockholm : Handelshögsk., 2003. / Härtill 4 uppsatser.

Thesis (Ph. D.)--Oregon State University, 2008. / Printout. Includes bibliographical references. Also available on the World Wide Web.

L’étiquetage social est une technique de persuasion qui consiste à attribuer à un individu une étiquette (sous forme de trait de personnalité ou de valeur) dans le but de le voir se conformer à celle-ci. Cette approche, qui est par essence positive pour l’individu cible car elle est basée sur un étiquetage de valeurs socialement valorisées, permet d’obtenir de bons résultats sur les changements de comportements. Ce travail de thèse se propose spécifiquement d’interroger l’efficacité de l’étiquetage social dans une démarche de marketing social. A l’aide de quatre études expérimentales, nous testons la pertinence de la méthode dans les domaines de la citoyenneté et des impôts (études 1.1 & 1.2), de la consommation étudiante de drogue et d’alcool (étude 2), et de la sensibilisation à l’écologie d’enfants (étude 3). Nous montrons que la technique peut être efficace dans une démarche de communication sociale, mais nécessite pour cela un effort préalable de compréhension des spécificités du contexte d’application. / Social labeling is a persuasion technique which consists of assigning a label to an individual (i.e. personality trait or value) in order to see him/her comply with it. This approach, which is positive for the target individual because it is based on labeling socially valued qualities, provides good results on behavioral changes. This work intends to question the effectiveness of social labeling in a social marketing approach. Using four experimental studies, we test the relevance of the method in the areas of citizenship and taxes (studies 1.1 & 1.2), students drug and alcohol use (study 2), and children environmental awareness (study 3). We show that the technique can be effective in a social communications approach, but requires an appropriate understanding of the application context.

O presente trabalho procura identificar e descrever as possibilidades da utilização de procedimentos de reorganização societária tais como fusão, cisão e incorporação como formas de planejamento tributário. As reorganizações societárias vêm sendo utilizadas freqüentemente com a finalidade de se reduzir o ônus tributário das empresas e, conseqüentemente, aumentar sua lucratividade. Primeiramente procurou-se descrever e conceituar os processos de reorganização societária, bem como seus aspectos formais e burocráticos. Na seqüência abordou-se a questão da elisão e evasão fiscal, com ênfase na Lei Complementar 104/2001. Ainda, discorreu-se brevemente sobre o planejamento tributário, suas definições, características e importância para as empresas. Após isso abordou-se a questão da interpretação econômica dos atos. E, por fim, tratou-se brevemente sobre o planejamento tributário e a reorganização societária sobre o ponto de vista ético. As principais conclusões acerca do estudo foram: a legalidade da aplicação da reestruturação societária como instrumento de planejamento tributário e a necessidade de profundo conhecimento da legislação antes da operacionalização destes processos, uma vez que é sutil a diferença entre elisão (forma lícita de planejamento tributário) e a evasão (forma ilícita de redução tributária). / This study seeks to identify and describe the possibilities of the use of reorganization procedures such as merger, division and incorporation as forms of tax planning. The reorganizations have been used frequently for the purpose of reducing the tax burden of enterprises and, consequently, increase their profitability. First we tried to describe and conceptualize the processes of reorganization, as well as its formal aspects and bureaucracy. Following addressed the issue of tax evasion and avoidance, with emphasis on Complementary Law 104/2001. Still, talked briefly about tax planning, their definitions, characteristics and importance for businesses. After that addressed the issue of economic interpretation of the acts. And finally, it was briefly about tax planning and corporate restructuring on the ethical point of view. The main conclusions of the study were: the legality of the implementation of corporate restructuring as a tool of tax planning and the need for deep knowledge of the legislation before the operationalization of these processes, since the difference is subtle elision (lawful tax planning) and evasion (illegally tax reduction).

A incumbência de evitar as inundações nas cidades exige a um fluxo de receitas para financiar novos investimentos, operação e manutenção do sistema de drenagem pluvial, bem como a mudança no comportamento que as pessoas estabelecem no uso do solo permeável da bacia hidrográfica. Este estudo de caso testa a hipótese de que os recursos públicos necessários para o financiamento da drenagem pluvial urbana são passíveis de recuperação parcial, pelo governo local, através da tributação imobiliária. A metodologia de investigação tem como base conceitual o modelo Pressão-Situação-Resposta. O planejamento da pesquisa abrange desde os problemas gerados pela impermeabilização do solo até a necessidade de contenção das águas de escoamento superficial. A partir dos diversos instrumentos tributários imobiliários disponíveis para o governo local, são definidas as técnicas de coleta de dados, os métodos de estimativa dos custos e as áreas para o desenvolvimento dos estudos de caso, que se localizam na cidade de Porto Alegre, RS. A análise quanto ao uso da taxa e da contribuição de melhoria foi realizada em zonas urbanas, uma nova e outra consolidada - Bacias Santo Agostinho e Almirante Tamandaré, respectivamente, e para toda a zona urbana quanto ao uso do incentivo fiscal sob a forma de isenção de tributos para o investimento privado na construção de reservatório de amortecimento. Os resultados demonstram que a taxa para financiamento da operação e manutenção do sistema de drenagem urbana, embora possa ser usada para efeitos de proteção ambiental, não tem este condão, mas satisfaz os requisitos de disponibilidade, especificidade e divisibilidade do disposto nos artigos 77 e 79 do Código Tributário brasileiro. O critério a ser usado para obter o percentual de impermeabilização da zona de estudo combina a classificação de tipos de solo (permeável ou impermeável) e seus usos (público ou privado). Assim, para as zonas maiores utilizou-se a classificação de imagens espectrais, enquanto para quantificar o percentual de área a ser mantida em estado natural nos lotes menores se utilizou o estabelecido pelo PDDUA como limite mínimo de área livre. No estudo de caso desenvolvido para calcular a possibilidade de financiar o investimento público no Conduto Álvaro Chaves verificou-se que a contribuição de melhoria poderia ter sido usada para absorver a totalidade de seu custo, pois a mais-valia imobiliária o excedeu. Demonstraram-se todas as etapas de seu cálculo, desde a escolha das áreas de abrangência e de controle amostral até o cálculo da participação de cada lote no pagamento da obra, de acordo com as exigências e os limitadores legais. As conclusões deste estudo suportam o argumento de que a utilização de incentivos fiscais, como a isenção de tributos imobiliários, pode estimular o proprietário a construir um reservatório de detenção de águas pluviais no lote, induzindo o cidadão a compensar pelo uso do recurso natural solo impermeável. Uma vez superadas as dificuldades técnicas para a obtenção parcial de recursos destinados ao financiamento do sistema de drenagem, o último desafio é o relativo à opção política pelo desenvolvimento urbano com o uso de alternativas sustentáveis. / The mission of preventing cities floods requires a cash flow to finance new investments, the operation itself and the maintenance of urban storm drainage system, as well as the change in behavior that people establish with the use of the permeable river basin. This study focus in the hypothesis that public funds necessary for financing urban pluvial drainage can be partially recovered through immovable property taxation enforced at local government level. The research methodology is based on the conceptual model “Pressure-State-Response”. The research planning covers from the problems generated by the surface impermeabilization to the need for restraining superficial water runoff. Data collection techniques, cost estimation methods and areas for the development of case studies, located in the city of Porto Alegre, RS, are defined, taking into consideration diverse immovable property taxes available at local government level. The analysis regarding to the use of tax and betterment levies was undertaken covering a new and a consolidated urban zones - Santo Agostinho and Almirante Tamandaré river basin, respectively. In addition, the entire urban area is taken into account for simulating the benefits of using fiscal incentives in the form of tax exemption for encouraging private investments directed to build deadening storage reservoir. The results demonstrate that the rate for funding the operation and the maintenance of urban drainage system although it can be used for environmental protection purposes does not have this wand. But it satisfies the legal requirements, of availability, specificity and divisibility required by articles 77 and 79 of the brasilian Tax Code. The criterion established to obtain the waterproofing percentage of study area combines the classification of soil type (permeable and impermeable) and their uses (private and public). Classification of spectral images was applied for establishing the permeable rate in larger areas, whereas the criteria defined by PDDUA were applied to quantify the percentage of permeable area of small plots, that is, areas in which the soil is kept naturally. The case study of funding the public investment in Alvaro Chaves drainage system, has verified that betterment levies could be used to recover its total cost once the increase in property values exceeded it. Taking into account legal requirements, all steps for calculating the contribution have been demonstrated, covering from the selection of areas affected by public investment to the establishment of the percentage participation at individual taxpayer level for paying the costs of the investments. The findings of this study supports the argument that the use of fiscal incentives as the property tax exemptions can stimulate the build of reservoir of stormwater detention in the plots, inducing the citizen to compensate for the use of the natural resource land use waterproof. Once the technical drawbacks to obtain partial funds for financing drainage system are overcome, the last challenge is concerning with political will on the use of sustainable alternatives to urban development.